foreach (var MastrSegment in MastrSegments)
    {

        var segReqCount = MastrSegment.segReqs.Count();

        var MastrSegmentRow = new Row
        {
            c = new RootObject[] { new RootObject { v = MastrSegment.Name }, new RootObject { v = "TopClient" }, new RootObject { v = segReqCount }, new RootObject { v = 12 } }

        };

        foreach (var segReq in MastrSegment.segReqs)
        {

            var routesCount = segReq.routess.Count;
            Row segReqRow;

            if (segReq.Name != MastrSegment.Name)
            {
                segReqRow = new Row
                {
                    c = new RootObject[] { new RootObject { v = segReq.Name }, new RootObject { v = MastrSegment.Name }, new RootObject { v = routesCount }, new RootObject { v = -26 } }

                };
            }
            else
            {
                throw new NotSupportedException("MastrSegment name and  segReq name can not be same !!");
            }


            foreach (var routes in segReq.routess)
            {
                var circuitsCount = routes.Circuits.Count;
                Row routesRow = null;

                if (routes.Name != segReq.Name)
                {
                     routesRow = new Row
                    {
                        c = new RootObject[] { new RootObject { v = routes.Name }, new RootObject { v = segReq.Name }, new RootObject { v = circuitsCount }, new RootObject { v = 16 } }

                    };
                }
                else
                {
                    throw new NotSupportedException("segReq name and  routes name can not be same !!");
                }

                rows.Add(routesRow);
            }

            rows.Add(segReqRow);
        }


        rows.Add(MastrSegmentRow);
    }

    var returnData = rows.ToArray();